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  • English  (1,988)
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  • 1
    Online Resource
    Online Resource
    Bringing Trentino's productivity growth back on track : A comparison with OECD "peer" regions (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/03
    Parallel Title: Parallele Sprachausgabe Rimettere in carreggiata la crescita della produttività del Trentino: Un confronto tra regioni “pari”
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Italy
    Abstract: The Autonomous Province of Trento (Trentino) is among the most productive regions in Europe, but over the past two decades its productivity growth has stagnated. As a result, the productivity gap of Trentino widened by over 20% compared to regions with the same productivity level in 2000. The benchmarking of productivity drivers in Trentino with those of “peer” regions points to several policy priorities, including: reviving productivity in tradeable sectors, also through increased internationalisation; increasing the share of the labour force with a tertiary education; and getting more out of public R&D while boosting private sector R&D.
    DOI: 10.1787/0e74a691-en
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    How well do online job postings match national sources in large English speaking countries? : Benchmarking Lightcast data against statistical sources across regions, sectors and occupations (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/01
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This paper presents the first international assessment of the Lightcast vacancy data representativeness based on benchmarking against officially reported vacancy data in Australia, Canada, the United Kingdom and the United States. The analysis compares distributions in the Lightcast data versus official data across large (TL2) regions, industrial sectors and occupational categories. The analysis shows differences in representativeness across countries and on the three dimensions considered. In general, regional representativeness is considerably better than both occupational and sectoral representativeness.
    DOI: 10.1787/c17cae09-en
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Co-ordination of green policies at the centre of government in Romania (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.45
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance ; Romania
    Abstract: This policy paper analyses the institutional mechanisms in place and under preparation in Romania to steer and co-ordinate policy development and action priorities relating to climate change. It also reviews the risks and opportunities for the newly created co-ordination mechanisms within the centre of government in this policy area, looks at how the co-ordination mechanisms for greening of the economy align with existing governance frameworks in terms of mandate, and discusses lessons learned from the framework for sustainable development. Drawing upon extensive consultations and peer input from OECD countries, this policy paper offers tailored recommendations for enhancing green governance in Romania.
    DOI: 10.1787/86439554-en
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Mapping and testing product-level vulnerabilities in granular production networks (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2024/02
    Keywords: Trade ; Industry and Services
    Abstract: This paper conducts an in-depth mapping of global value chain (GVC) vulnerabilities, using granular product-level trade data to identify vulnerable products with limited suppliers and substitutability. The study reveals that, in OECD countries, approximately 8% of foreign-sourced intermediate products are vulnerable, with about 50 products identified as highly vulnerable, particularly in the pharmaceutical, mining, and manufacturing sectors. The paper also introduces a quantitative framework for simulating supply shock transmission from upstream suppliers to downstream industries over the short and medium term. This framework leverages unique data that combine Inter-Country Input-Output with detailed product-level trade data from Comtrade. Through simulation exercises, the paper highlights the role of supplier concentration and geography in shock transmissions, as well as the effectiveness of policies in mitigating these impacts. This novel cross-country assessment of GVC disruptions provides new insights on how to manage supply chains in a global economy subject to multiple risks.
    DOI: 10.1787/9bcde495-en
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    Online Resource
    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264996533
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Kenya
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/348052b1-en
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Towards Greener and More Inclusive Societies in Southeast Asia (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264787384 , 9789264945609 , 9789264976702
    Language: English
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Series Statement: Development Centre Studies
    Keywords: Energy ; Employment ; Agriculture and Food ; Environment ; Development ; Indonesia ; Philippines ; Thailand ; Viet Nam
    Abstract: Over 100 million workers in Southeast Asia have jobs that are directly or closely linked to the environment, making them vulnerable to climate change impacts. These same workers likely earn at least 20% lower than the national average and are largely in informal employment. The region’s necessary transition towards greener growth could affect them in several ways: some sectors will create jobs and others will lose jobs or disappear altogether. Understanding the effects of both climate change and green growth policies on jobs and people is thus essential for making the transition in Southeast Asia an inclusive one. The study explores these issues, with emphasis on the potential effects on labour of an energy transition in Indonesia, and of a transition in the region’s agricultural sector, illustrated by a simulated conversion from conventional to organic rice farming.
    DOI: 10.1787/294ce081-en
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    How well do online job postings match national sources in European countries? : Benchmarking Lightcast data against statistical and labour agency sources across regions, sectors and occupation (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2024/02
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: Data on online job postings represents an important source of information for local labour markets. Many countries lack statistics on labour demand that are sufficiently up-to-date and disaggregated across regions, sectors and occupations. Web-scraped data from online job postings can provide further insights on the trends in labour demand and the skills needed across regions, sectors and occupations. This paper assesses the comparability and validity between Lightcast and other data sources for Austria, Belgium, Bulgaria, Germany, Hungary, the Netherlands, Portugal, Romania, Spain and Sweden, for the years 2019 to 2022 across regions, sectors and occupations. It concludes with some recommendations for labour market analysts that want to use data on online job postings for assessing labour demand trends.
    DOI: 10.1787/e1026d81-en
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    MPI Ethno. Forsch.
  • 8
    Online Resource
    Online Resource
    Eight lessons learned from comparing ocean economy measurement strategies across countries (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2024/01
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: Many ocean economic activities are not readily visible in official statistics, hindering policymakers' access to crucial information for decision making. The OECD ocean economy measurement project aims to address this by aligning ocean economy statistics with broader economic data and ensuring international consistency. This paper compares the measurement strategies of eight OECD member countries using principles from the system of national accounts. It also highlights the ocean economy thematic accounts of four countries and summarises their methods. The paper concludes with recommendations for integrating ocean economy measurements with national accounting standards, a vital step for improving the evidence base for ocean policymaking.
    DOI: 10.1787/1cb42a67-en
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    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    The design of presumptive tax regimes in selected countries (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.69
    Keywords: Taxation ; Argentina ; Brazil ; Colombia ; Costa Rica ; France ; Hungary ; Italy ; Mexico ; South Africa ; Tunisia ; Uruguay
    Abstract: Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
    DOI: 10.1787/58b6103c-en
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    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Pillar One - Amount B : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Keywords: Taxation
    Abstract: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
    DOI: 10.1787/21ea168b-en
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    MPI Ethno. Forsch.
  • 11
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647619
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Cameroon
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/495bcba9-en
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  • 12
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380462
    Language: English
    Pages: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Egypt
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/f71584b9-en
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    MPI Ethno. Forsch.
  • 13
    Online Resource
    Online Resource
    Global Corporate Sustainability Report 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264946163 , 9789264457232 , 9789264493476
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Keywords: Finance and Investment ; Governance ; Industry and Services
    Abstract: The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions outlined in the G20/OECD Principles of Corporate Governance, such as sustainability-related disclosure, shareholder-company dialogue, board responsibilities, and stakeholder interests. It offers comprehensive data analysis specifically designed to meet the needs of policymakers, regulators, and market participants.
    DOI: 10.1787/8416b635-en
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    MPI Ethno. Forsch.
  • 14
    Online Resource
    Online Resource
    Framework for Anticipatory Governance of Emerging Technologies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.165
    Keywords: Governance ; Science and Technology ; Industry and Services
    Abstract: Emerging technologies can contribute to unprecedented gains in health, energy, climate, food systems, and biodiversity. However, these technologies and their convergence sometimes carry risks to privacy, security, equity and human rights. This dual-edged nature of emerging technology requires policies that better anticipate disruptions and enable technology development for economic prosperity, resilience, security and sustainable development. Drawing on prior OECD work and legal instruments, this framework equips governments, other innovation actors and societies to anticipate and get ahead of governance challenges, and build longer-term capacities to shape innovation more effectively. Its “anticipatory technology governance” approach consists of five interdependent elements and associated governance tools: (1) embeding values throughout the innovation process; (2) enhancing foresight and technology assessment; (3) engaging stakeholders and society; (4) building regulation that is agile and adaptive; and (5) reinforcing international cooperation in science and norm-making. The emerging technology context determines how each of these elements is applied.
    DOI: 10.1787/0248ead5-en
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    MPI Ethno. Forsch.
  • 15
    Online Resource
    Online Resource
    Ensuring policy coherence through better policy development, co-ordination and stakeholder participation in Romania (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.46
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance ; Development ; Romania
    Abstract: Policy coherence relies on the development of strategic plans, the availability and use of relevant evidence and data, the right set of skills across the public administration, political commitment, and leadership. Effective policy coherence cannot be achieved without good co-ordination, which relies on sound co-ordination mechanisms, such as interministerial committees or councils, as well as information-sharing tools. The legitimacy and coherence of public policy is also grounded in the support that a government has from stakeholders and citizens. This policy paper offers a tailored policy framework for Romania that builds further on the other outputs of the TSI project “Enhancing Policy Coherence, Transparency, and Co-ordination at the Centre of Government in Romania”. It includes tailored and actionable tools for improving policy coherence across government by strengthening policy development, co-ordination, and stakeholder participation.
    DOI: 10.1787/a9d50cc9-en
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    MPI Ethno. Forsch.
  • 16
    Online Resource
    Online Resource
    Digital adoption during COVID-19 : Cross-country evidence from microdata (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2024/03
    Keywords: Science and Technology ; Economics ; Industry and Services
    Abstract: The COVID-19 pandemic caused an unprecedented global economic downturn, affecting productivity, business dynamics, and digital technology adoption. Using a comprehensive commercial database from Spiceworks Ziff Davis, this study analyses the firm-level drivers of digitalisation during the pandemic across 20 European countries. The findings show that a considerable share of firms introduced new digital technologies during the COVID-19 crisis. Notably, firms that were larger, more digitalised, and more productive before the pandemic were more likely to introduce new digital technologies in 2020 and 2021. Additionally, firms with pre-existing complementary technologies had a higher likelihood of adopting digital applications that gained momentum during the pandemic (such as digital commerce, collaborative software, cloud, and analytics). These patterns may increase polarisation among the best-performing firms and the rest of the business population. Public policy can play a key role in fostering an inclusive digital transformation in the post-pandemic era.
    DOI: 10.1787/f63ca261-en
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    MPI Ethno. Forsch.
  • 17
    Online Resource
    Online Resource
    Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Language: English
    Pages: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Keywords: Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/36cebf8e-en
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    MPI Ethno. Forsch.
  • 18
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639157
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Georgia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/40424254-en
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  • 19
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319257
    Language: English
    Pages: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Malta
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/8145f488-en
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  • 20
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264892910
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Armenia
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/688ccd9d-en
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  • 21
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    Online Resource
    KULTURA W ROZWOJU LOKALNYM : PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW (2024)
    Paris : OECD Publishing
    Details
    Language: Polish
    Pages: 1 Online-Ressource (157 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Parallel Title: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Parallel Title: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Parallel Title: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Parallel Title: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Parallel Title: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Parallel Title: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Parallel Title: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Keywords: Industry and Services
    Abstract: Niniejszy Przewodnik stanowi plan działania dla samorządów lokalnych, społeczności i muzeów dotyczący wspólnego definiowania programu rozwoju lokalnego. Uwzględnia pięć wymiarów: 1. Wykorzystanie potencjału muzeów na rzecz lokalnego rozwoju -gospodarczego. 2. Wykorzystanie muzeów w rewitalizacji miast i rozwoju społeczności. 3. Wzmocnienie kulturowej świadomości i społecznej -kreatywności. 4. Promowanie muzeów jako miejsc integracji, zachowania zdrowia i dobrostanu. 5. Istotna rola muzeów w rozwoju lokalnym
    DOI: 10.1787/886042ae-pl
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    MPI Ethno. Forsch.
  • 22
    Online Resource
    Online Resource
    The OECD-UNSD Multinational Enterprise Information Platform (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2024/01
    Keywords: Economics ; Industry and Services
    Abstract: The OECD and the United Nations Statistics Division (UNSD) have developed jointly the new Multinational Enterprise Information Platform (MEIP). MEIP is built on past OECD and UN efforts to compile statistics on the scale and scope of the international activities of Multinational Enterprises (MNEs). The new platform uses publicly available data to gather information on the world’s 500 largest MNEs in a timely manner, facilitating a comprehensive view of their physical and digital presence. It also includes a monitoring tool for large events such as Mergers and Acquisitions (M&A). The platform also provides a valuable benchmark for National Statistical Offices (NSOs) and researchers, allowing them to compare the national presence of an individual MNE to the global presence. Information on MNEs and their global network can also be visualised in a user-friendly dashboard.
    DOI: 10.1787/b7d90a06-en
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  • 23
    Online Resource
    Online Resource
    OECD Agenda for Transformative Science, Technology and Innovation Policies (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.164
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: Multiple crises are triggering turbulence, instability and insecurity in contemporary societies, with impacts on economies, the environment, politics, and global affairs. An effective response will require governments to be more ambitious and act with greater urgency in their science, technology and innovation (STI) policies to meet global challenges. Sustained investments and greater directionality in research and innovation activities are needed, and these should coincide with a reappraisal of STI systems and STI policies to ensure they are “fit-for-purpose” to contribute to transformative change agendas. This policy paper provides a framework to support governments in making these assessments. It identifies six STI policy orientations for transformative change that should guide these assessments. It applies these orientations across multiple areas of STI policy, including R&D funding, the research and innovation workforce, and international R&D co-operation, and outlines a series of concrete policy actions STI policymakers can take to accelerate transformative change.
    DOI: 10.1787/ba2aaf7b-en
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    Fertile Futures : Scenario Analysis on the Interconnected Dynamics of Fertiliser and Agricultural Markets (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.207
    Keywords: Agriculture and Food ; Environment
    Abstract: Fertilisers are crucial components of food systems, with impacts beyond agricultural markets. This study utilises the OECD-FAO Aglink-Cosimo model to examine the intricate interplay between fertiliser markets, policies, and their repercussions on agricultural markets, food security, and environmental sustainability over the medium term. Two distinct scenario analyses reveal significant insights. The first scenario shows that while short-term disruptions in fertiliser supply can be mitigated by existing stocks, prolonged deficits will increase global food prices by up to 6%, posing long-term threats to agriculture. In the second scenario, the removal of fertiliser subsidies in India leads to reduced domestic use, resulting in decreased agricultural production and exports coupled with increased imports. Although this will cause a modest 0.8% increase in global food prices, it will substantially cut agricultural greenhouse gas emissions by 7 million tonnes of CO2 equivalent, highlighting the pivotal role of domestic policies in attaining global environmental sustainability goals.
    DOI: 10.1787/b1606a57-en
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  • 25
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    Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814677
    Language: English
    Pages: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
    DOI: 10.1787/b849f926-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523326
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Romania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/a01f0330-en
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  • 27
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447530
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Bulgaria
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/62fefba0-en
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  • 28
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    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
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  • 29
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    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Language: English
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Abstract: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
    DOI: 10.1787/e1e44672-en
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  • 30
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    Review of G7 Government-led Voluntary and Mandatory Due Diligence Measures for Sustainable Agri-food Supply Chains (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264967441 , 9789264912816 , 9789264946699
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Keywords: Agroindustrie ; Ernährungsindustrie ; Due Diligence ; Lieferkette ; Corporate Social Responsibility ; G7-Staaten ; Welt ; Agriculture and Food
    Abstract: This report aims to provide G7 agricultural policy makers with insights to better understand the design, objectives and mechanisms of national and regional, voluntary and mandatory due diligence-related measures. The report creates a fact-based selective inventory for policy makers to identify common elements across the measures with a view to strengthening, where possible, coherence of G7 policy responses to promote responsible business conduct in agricultural supply chains. The inventory also aims to help companies understand different national and regional standards by highlighting synergies and, where applicable discrepancies, to enable and support effective implementation.
    DOI: 10.1787/f05af4a1-en
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    Production transformation policy review of Bangladesh : investing in the future of a trading nation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
    DOI: 10.1787/8b925b06-en
    URL: kostenfrei
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    Improving the effectiveness of inclusive and social entrepreneurship training schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/05
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This policy brief on "Improving the effectiveness of inclusive and social entrepreneurship training schemes" was produced by the OECD and the European Commission. It discusses the importance of training schemes and presents an overview of the types of training schemes available. It also analyses the opportunities for governments to strengthen these training schemes and provides guidance on how to design more effective inclusive and social entrepreneurship training schemes.
    DOI: 10.1787/8386c4de-en
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  • 33
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 34
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    Policy Options for Labour Market Challenges in Amsterdam and Other Dutch Cities (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264818453 , 9789264640603 , 9789264375765
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Keywords: Städtischer Arbeitsmarkt ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Amsterdam ; Niederlande ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; Netherlands
    Abstract: Labour markets across the Netherlands recovered quickly from the COVID-19 shock and Dutch cities are now facing an unprecedented level of labour market tightness. The high demand for workers presents a unique opportunity for Dutch municipalities to find pathways into employment for those with the lowest labour market attachment and alleviate the pressure faced by local employers that struggle to find suitable workers. Supporting the diverse population in Dutch cities in finding their way into the labour market requires the efficient use of existing labour market instruments, advancing innovative methods of skills-based job matching and improving the cooperation between national, regional and local labour market institutions. This OECD report analyses current and future bottlenecks that could hamper the effective provision of local labour market services. It highlights policy options for strengthening the capacity of municipalities to support different population groups in making the transition from social welfare recipients to workers.
    DOI: 10.1787/181c0fff-en
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    Driving low-carbon innovations for climate neutrality (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.143
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: The transition to climate neutrality requires cost reductions in existing clean technologies to enable rapid deployment on a large scale, as well as the development of emerging technologies such as green hydrogen. This policy paper argues that science, technology, innovation, and industrial (STI&I) policies focusing on developing and deploying low-carbon technologies are crucial to achieving carbon neutrality. It notes however that the current level of innovation is insufficient to meet the net-zero challenge due to a policy emphasis on deployment rather than research and development (R&D) support. The paper explores the rationale for more ambitious STI&I policies targeted at R&D for climate neutrality and provides policy recommendations for an effective innovation policy for net-zero, including its interaction with the broader climate policy package.
    DOI: 10.1787/8e6ae16b-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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    Advancing accountability in AI : Governing and managing risks throughout the lifecycle for trustworthy AI (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.349
    Keywords: Künstliche Intelligenz ; Produktlebenszyklus ; Lebenszyklus ; Risiko ; Science and Technology ; Industry and Services
    Abstract: This report presents research and findings on accountability and risk in AI systems by providing an overview of how risk-management frameworks and the AI system lifecycle can be integrated to promote trustworthy AI. It also explores processes and technical attributes that can facilitate the implementation of values-based principles for trustworthy AI and identifies tools and mechanisms to define, assess, treat, and govern risks at each stage of the AI system lifecycle. This report leverages OECD frameworks – including the OECD AI Principles, the AI system lifecycle, and the OECD framework for classifying AI systems – and recognised risk-management and due-diligence frameworks like the ISO 31000 risk-management framework, the OECD Due Diligence Guidance for Responsible Business Conduct, and the US National Institute of Standards and Technology’s AI risk-management framework.
    DOI: 10.1787/2448f04b-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 39
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    New approaches to shipbuilding capacity assessments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.140
    Keywords: Science and Technology ; Trade ; Industry and Services
    Abstract: Accurate measurement of shipbuilding capacity is critical to inform market stakeholders of excess capacity issues. This report presents several approaches to improve the estimates of shipbuilding capacity. It shows how the use of average production would allow for smoothening the proxy of capacity in the yard-by-yard production approach. It discusses how firm level indicators, such as productivity, can also be considered. An analysis of productivity developments for a sample of shipbuilding firms shows that their productivity evolves in function of the market situation which, therefore, should be taken into account in the proxies of capacity based on yard production. Finally, the report studies how mergers and acquisitions of shipbuilding firms may impact capacity.
    DOI: 10.1787/72916a58-en
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  • 40
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    The role of carbon pricing in transforming pathways to reach net zero emissions : Insights from current experiences and potential application to food systems (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.220
    Keywords: Agriculture and Food ; Environment
    Abstract: This paper investigates the potential role and contribution of carbon pricing in transforming emission pathways towards net zero GHG emissions. It reviews carbon pricing’s impacts, overall and in the electricity sector in selected jurisdictions to date. The paper also analyses the current and potential application of emissions pricing (e.g. emissions trading schemes or carbon taxes) in food systems. The analysis finds that carbon pricing could contribute to net zero pathways alongside other policies, yet price levels and coverage to date have been too low to reduce emissions in line with the Paris Agreement’s goals. Carbon pricing’s contribution to net zero pathways could be further strengthened, including by incentivising demand-side shifts, sequencing policies and enhancing international carbon pricing collaboration. Applying emissions pricing in food systems faces significant short-term technical, methodological, and political barriers and could have just transition implications but reducing emissions from food systems could also lead to many co-benefits.
    DOI: 10.1787/5cefdf8c-en
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    Towards a National Circular Economy Strategy for Hungary (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264595521 , 9789264797598 , 9789264945173
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Keywords: Kreislaufwirtschaft ; Ungarn ; Agriculture and Food ; Environment ; Development ; Hungary
    Abstract: The growing demand for raw materials in the Hungarian economy projected up to 2050 is expected to exert significant additional pressure on the environment, putting the country at risk of missing important environmental goals and opportunities to strengthen the competitiveness and resilience of its economy. Despite the notable progress in decoupling environmental pressures from economic activities over the past 20 years, several challenges remain. The transition to a circular economy has significant potential to address these challenges. To fully realise the circular potential of its economy, Hungary will need to adopt a comprehensive circular economy policy framework. This report outlines a set of key elements for the development of the Hungarian national circular economy strategy and action plan. It identifies priority areas that are deemed critical to the Hungarian circular economy transition, including: biomass and food, construction and plastics, as well as cross-cutting horizontal tools to facilitate an economy-wide circular transition. It also provides 45 policy recommendations and suggests specific implementation actions across the priority areas for the short, medium and long term.
    DOI: 10.1787/1178c379-en
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  • 42
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    Pursuing higher environmental goals for agriculture in an interconnected world : Climate change and pesticides (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.193
    Keywords: Agriculture and Food ; Environment
    Abstract: Governments in many countries are pursuing higher environmental goals for agriculture. However, in an interconnected world, the unilateral adoption of environmental policies for agriculture can reduce the producers’ competitiveness and induce pollution leakage. This report analyses these challenges and discusses policy solutions, focusing on two examples: climate change mitigation policies and policies limiting the environmental impacts of pesticides. The extent of competitiveness and leakage effects is found to depend on market conditions, differences in pollution intensity, and the type of environmental policy adopted. Two policy routes are identified to improve agriculture’s environmental performance while maintaining the benefits of global markets. The first route relies on “direct” environmental policies, such as market-based instruments or regulations, which are rapidly effective in limiting environmental impacts but may require additional complementary policies to limit their potential competitiveness and leakage impacts. The second route involves alternative policies acting on agricultural supply, demand, or through private sector engagement, which limit competitiveness and leakage impacts but may require time to be environmentally effective.
    DOI: 10.1787/99d917ab-en
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    Quantifying industrial strategies across nine OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.150
    Keywords: Industriepolitik ; OECD-Staaten ; Science and Technology ; Economics ; Industry and Services
    Abstract: Industrial policy has resurfaced prominently in academic and policy discussions in the wake of major shocks and long-term trends. However, quantifying industrial strategies across countries remains difficult. The ‘Quantifying Industrial Strategies’ (QuIS) project measures industrial policy expenditures by gathering and harmonising publicly available data, based on a new methodology. This report summarises the composition of industrial strategies in the first nine participating countries in terms of expenditures, priorities, and policy instruments for the period 2019-21. The report finds that industrial policies are sizeable, with 1.5% of GDP in grants and tax expenditures, and with an important heterogeneity across countries in terms of strategic priorities; industrial strategies mainly rely on sectoral instruments, representing on average 29% of grants and tax expenditures; and green instruments are important and rose significantly in six out of nine countries between 2019 and 2021.
    DOI: 10.1787/5f2dcc8e-en
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    “Who does what” for active labour market policies : A zoom on the role of subnational governments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/09
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This paper maps “who does what” across levels of government in OECD countries in relation to active labour market policies (ALMPs), with a focus on the role of subnational governments. It highlights recent reforms in the multi-level governance of ALMPs in a number of countries, and shows that in about two out of five OECD countries, subnational governments have some type of formal competences for delivering ALMPs. It also shows other ways subnational governments are commonly involved in such policies. This includes delivering their own labour market programmes, often targeted to those farthest from the labour market or facing multiple barriers to employment. Finally, it considers some of the benefits and drawbacks of more decentralised approaches to ALMPs and offers some general principles for managing these trade-offs across different types of governance systems.
    DOI: 10.1787/d8d6868d-en
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    Characterising farming resilience capacities : An example of crop farms in the United Kingdom (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.195
    Keywords: Agriculture and Food ; Environment ; United Kingdom
    Abstract: Improving the resilience of farmers against external shocks is a priority for policy makers. This paper measures the resilience of a sample of farmers in the United Kingdom to assess the impact of the 2011-12 drought on their productivity and income. The analysis allows for the distinction of four resilience capacities: to prepare; to absorb the immediate impact of the shock; to adapt farming practices to a new environment; and to transform the business model, and improve productivity and income in the longer term. Results show that a single farm rarely performs strongly across these four capacities, and that those farms that best absorb the impact of the drought, perform poorly in transforming their business after the shock. While size and diversification improve absorption and adaptation, innovation is a key driver of long-term resilience to keep the pace of productivity gains. In the past, policies on agricultural risk management focused on the absorption capacity of farms and on stabilising income. Forward-looking resilience policies today need to prioritise other capacities, in particular preparedness, adaptation and transformation.
    DOI: 10.1787/1e26883b-en
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    Assessment of policies, programmes and regulations relating to MSME and start-up development in Abu Dhabi (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.40
    Keywords: Economics ; Industry and Services ; United Arab Emirates
    Abstract: Strengthening the performance and economic contribution of micro, small and medium-sized enterprises (MSMEs) and start-ups is central to Abu Dhabi’s goal of creating a more diversified and competitive economy. This report provides an assessment of policies, programmes and regulations relating to MSME and start-up development in Abu Dhabi. The assessment is structured around six thematic areas: i) access to finance, ii) the availability of skills and capabilities, iii) access to markets, iv) the business environment, v) innovation and digitalisation, and vi) future opportunities for MSME and start-up development. For each thematic area, an analysis of existing issues, challenges and policy approaches is provided, in addition to policy recommendations and relevant examples of international policy practices. The report was prepared by the OECD Secretariat and external experts based on information gathered by the OECD in Abu Dhabi in the form of written documentation, questionnaire responses, stakeholder interviews and roundtable meetings as well as desk research on policy practices in other countries.
    DOI: 10.1787/9b92546e-en
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    Policies for the Future of Farming and Food in Spain (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264806344 , 9789264792548 , 9789264498952
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Agriculture and Food Policy Reviews
    Keywords: Agrarpolitik ; Ernährungssicherung ; Spanien ; Agriculture and Food ; Spain
    Abstract: Spain has a dynamic and competitive agro-food sector. However, higher productivity has not always reduced environmental pressures. The agricultural innovation and knowledge system could play a key role in addressing the environmental challenges and improving the sector’s resilience. Policies for the Future of Farming and Food in Spain undertakes a thorough examination of the Spanish agro-food sector. It applies the OECD Productivity, Sustainability and Resilience (PSR) analytical framework along with the latest data from the OECD Agri-Environmental Indicators to benchmark the country’s sustainable productivity performance and to identify the main challenges facing the sector. This report proposes a new policy approach, which puts innovation at the centre of a strategy to reconcile environmental performance and productivity growth. Its policy recommendations focus on actions to improve the agricultural knowledge and innovation system and make it more responsive to the most urgent environmental pressures. This requires strengthening the institutional and regulatory framework that supports agricultural innovation and creating incentives to tackle the impediments for a more sustainable and resilient agriculture.
    DOI: 10.1787/a93d26be-en
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    Policies for the Future of Farming and Food in the Netherlands (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264462045 , 9789264842250 , 9789264854727
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Series Statement: OECD Agriculture and Food Policy Reviews
    Keywords: Agrarpolitik ; Landwirtschaft ; Umweltpolitik ; Niederlande ; Agriculture and Food ; Netherlands
    Abstract: The Netherlands has built an agricultural sector that is a world leader in productivity and competitiveness. But environmental challenges have grown increasingly urgent and the sector will have to adjust. A recent court ruling on nitrogen pollution has set the stage for a transition towards a more environmentally sustainable path that will be difficult and contentious. Leveraging the strong innovation capacity of the sector will be key to finding long-term solutions that work for farmers, citizens and the environment. Policies for the Future of Farming and Food in the Netherlands takes stock of the current situation in the agriculture sector. It applies the OECD Productivity, Sustainability and Resilience (PSR) analytical framework along with the latest data from the OECD Agri-Environmental Indicators to benchmark the country’s sustainable productivity performance and to identify the main challenges facing the sector, and make suggestions for a possible path forward.
    DOI: 10.1787/bb16dea4-en
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    The Heterogeneity of Steel Decarbonisation Pathways (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Keywords: Stahlindustrie ; Treibhausgas-Emissionen ; Welt ; Environment ; Industry and Services
    Abstract: The iron and steel sector accounts for almost 8% of global emissions, making it one of the highest emitting industry sectors with around 30% of industrial carbon emissions. Decarbonising the steel sector is therefore key to achieving climate goals. This report, prepared for the 2023 Japanese G7 Presidency, demonstrates that considering the heterogeneity of steel industries is vital for reaching climate goals and for a just and inclusive transition to a low-carbon future. The report maps the heterogeneity of global steel industries, highlighting the differences between them in key areas relevant to decarbonisation. Additionally, it examines how these differences should be considered when developing definitions for near-zero and low-emissions steel production, as well as emissions measurement methodologies and data collection frameworks.
    DOI: 10.1787/fab00709-en
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  • 50
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    A time series perspective on income-based tax support for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.62
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
    DOI: 10.1787/dae3cd5c-en
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    Innovative agro-food industries in the EU Outermost Regions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.49
    Keywords: Economics ; Development ; Agriculture and Food ; France ; Portugal ; Spain
    Abstract: This paper provides an overview of agro-food value chains in the EU Outermost Regions (EU ORs). It assesses emerging trends, discusses opportunities and challenges, reviews the policy frameworks and tools that can strengthen the beneficial participation of EU ORs in international agro-food value chains, and proposes priority actions. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
    DOI: 10.1787/0d615c8d-en
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  • 52
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    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.64
    Keywords: Taxation ; Finance and Investment
    Abstract: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
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  • 53
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    How does corporate taxation affect business investment? : Evidence from aggregate and firm-level data (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1765
    Keywords: Economics ; Taxation
    Abstract: Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
    DOI: 10.1787/04e682d7-en
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    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935662
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/cd387436-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
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  • 57
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    Platform cooperatives and employment : An alternative for platform work (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/16
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Platform cooperatives refer to cooperatives that are directly owned and managed by their members and that use websites and/or mobile apps to sell goods and/or services. They have emerged in large part as alternatives to digital labour platforms to promote better working conditions with evidence of significant growth in recent years. This paper provides an overview of employment in platform cooperatives and offers insights on their distinctive features. In particular, it provides i) insights on working conditions associated with such platforms; ii) an overview on the challenges they face in creating jobs as well as scaling up, developing and expanding their activity; and iii) policy recommendations and examples of policy actions that could help policy makers best support them to generate work opportunities and enhance job quality. This paper was produced as part of the OECD Global Action on Promoting Social and Solidarity Economy Ecosystems, funded by the European Union's Foreign Partnership Instrument.
    DOI: 10.1787/3eab339f-en
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    Emerging trends in AI skill demand across 14 OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.2
    Keywords: Künstliche Intelligenz ; Qualifikation ; Arbeitsnachfrage ; OECD-Staaten ; Education ; Employment ; Science and Technology ; Industry and Services
    Abstract: This report analyses the demand for positions that require skills needed to develop or work with AI systems across 14 OECD countries between 2019 and 2022. It finds that, despite rapid growth in the demand for AI skills, AI-related online vacancies comprised less than 1% of all job postings and were predominantly found in sectors such as ICT and Professional Services. Skills related to Machine Learning were the most sought after. The US-focused part of the study reveals a consistent demand for socio-emotional, foundational, and technical skills across all AI employers. However, leading firms – those who posted the most AI jobs – exhibited a higher demand for AI professionals combining technical expertise with leadership, innovation, and problem-solving skills, underscoring the importance of these competencies in the AI field.
    DOI: 10.1787/7c691b9a-en
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  • 59
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    How to measure the impact of culture, sports and business events : A guide, Part I (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/10
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This OECD Guide takes stock of the current advice, guidelines, and good practices for assessing the impact of global events. Global events (including culture, sports and business events) can have a significant impact on local development. Yet measuring this impact in a consistent, reliable and comprehensive way can be challenging. This Guide provides an overview of approaches to impact assessment, discusses the issues, challenges and considerations to be made in conducting impact evaluations, and offers a set of actions which event hosts can take to improve impact assessments. In doing so, the Guide supports the OECD Recommendation on Global Events and Local Development, which helps countries and future hosts bring greater local benefits and legacies from global events. This Guide can be read alongside "Impact indicators for culture, sports and business events: A guide, Part II".
    DOI: 10.1787/c7249496-en
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    Overcoming evidence gaps on food systems : Synthesis (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.199
    Keywords: Agriculture and Food
    Abstract: There is a growing awareness of the need to transform food systems. Yet successful actions require sound evidence: on the extent, characteristics, and drivers of issues; on the effectiveness of different policy instruments, and their synergies and trade-offs; on how policy proposals would affect stakeholders; and on citizens' values and preferences. There are considerable evidence gaps on many of these aspects. This paper presents the main findings from the OECD project "Overcoming Evidence Gaps on Food Systems," which aimed to identify different types of evidence gaps, as well as pragmatic approaches to overcome these. The project explored this question through three "deep dives" on food insecurity and food assistance programmes across OECD countries, gender and food systems, and environmental impacts along food supply chains. Overall, there is a strong case for greater investment in overcoming evidence gaps for food systems.
    DOI: 10.1787/043db97b-en
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    Climate change adaptation policies to foster resilience in agriculture : Analysis and stocktake based on UNFCCC reporting documents (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.202
    Keywords: Agriculture and Food ; Environment
    Abstract: National climate change adaptation programmes can strengthen agriculture's resilience to adverse climatic events by investing in absorptive capacity to mitigate the impact of a shock in the short run, adaptive capacity to effect incremental changes in the medium run, and transformative capacity to create fundamentally new agricultural production systems in the long run. Using UNFCCC reporting documents, this analysis takes stock of agricultural climate change adaptation programmes in OECD countries and evaluates their contribution to developing resilience. Significant investments have been undertaken in the creation of decision support tools, the management of soil and water resources, and cultivar selection and breeding to address key agricultural vulnerabilities, namely drought, flooding and declining crop yields. Adaptation programmes developed to date most heavily emphasise adaptive capacity to address sustained and growing climate risks. Actions that contribute to transformative capacity are beginning to emerge, but lag behind medium-run measures.
    DOI: 10.1787/5fa2c770-en
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  • 62
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    Understanding the impact of consumer-oriented assurance schemes : A review of voluntary standards and labels for the environmental sustainability of agri-food products (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.200
    Keywords: Agriculture and Food
    Abstract: Assurance schemes (certifications and labels) are widespread in the agri-food sector. This paper reviews the landscape of existing schemes, and the evidence on whether labels change consumer behaviour, and whether assurance schemes achieve positive change on the farm. The impact of existing labels on shopping behaviours appears limited: even for well-established schemes, market shares remain low, as factors such as taste, health, or price appear to dominate consumer decisions. Regarding farm-level effects, not all crops, standards, and geographies have been equally well studied, and many studies find no effect; but when an effect is found, it is usually positive. The paper identifies actions to improve the effectiveness and inclusiveness of existing and new assurance schemes, and also highlights the new trend of labels which communicate environmental impacts, rather than conformity with process or production requirements.
    DOI: 10.1787/af917674-en
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    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
    DOI: 10.1787/f74baa49-en
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    New Aspects of EPR: Extending producer responsibility to additional product groups and challenges throughout the product lifecycle (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.225
    Keywords: Agriculture and Food ; Trade ; Environment
    Abstract: Extended Producer Responsibility (EPR) is a policy approach that makes producers responsible for their products at the post-consumer stage of the lifecycle. It has been widely adopted by governments and companies across the OECD membership and beyond and is currently most commonly used for electronics, packaging, vehicles, and tyres. The success of EPR in increasing material recovery rates has triggered a debate about expanding the use of EPR to additional product groups. Additionally, there is a debate about expanding producer responsibilities to additional impact categories, which go beyond the traditional use of EPR to cover end-of-life costs that occur at the domestic level. This paper presents a discussion of relatively novel applications of EPR to additional product groups (plastic products beyond packaging, textiles, construction materials, and food waste) and to environmental impacts (design considerations, pollution and littering) that occur throughout the product lifecycle. Based on select case studies, this report evaluates the successes and challenges that early adopters of applying the EPR approach to new product groups or additional environmental impact categories have experienced. It reviews the arguments for further application of EPR, possible limitations and provides guidance on when and how to best apply an EPR.
    DOI: 10.1787/cfdc1bdc-en
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    Reorienting budgetary support to agriculture for climate change mitigation : A modelling analysis (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.206
    Keywords: Agriculture and Food ; Environment
    Abstract: Reforming agricultural support is increasingly considered a viable means to enhance agriculture’s contribution to climate change mitigation, while fulfilling broader food systems policy objectives related to food security and livelihoods. This study uses a new computable general equilibrium model to investigate a set of global policy reform scenarios that reorientate governments’ budgetary transfers to agriculture to reduce greenhouse gas emissions. The results suggest that removing budgetary support globally would reduce agricultural emissions by 2.1% with potential negative effects on food supply. Reorienting existing support, instead, could have significantly stronger effects: decoupling payments from production and tying these to suitable agri-environmental practices could raise emission reduction to over 4% without harming food supply. Targeted investments in productivity and abatement technologies could bring additional emission savings in the long term with co-benefits for food security. Overall, combining green decoupling and investment policies in OECD countries would reduce global agricultural emissions by 5% – or by 11% if extended to other regions – while balancing outcomes across the three dimensions of the food systems’ triple challenge.
    DOI: 10.1787/28248b95-en
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
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    Integration of socio-economic impact into the development of the Square Kilometre Array (SKA) in South Africa (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/07
    Keywords: Industry and Services ; Science and Technology
    Abstract: The Square Kilometre Array (SKA) is one of the largest and most ambitious research infrastructure ever to be built. South Africa will be hosting one of its two main sites. The decision to host such an ambitious project for a middle-income country required careful consideration of the potential benefits and the associated risks for the socio-economic development of the country and the region more broadly. This working paper describes how the potential impact of SKA for South Africa was envisaged from the start of the project, how this was integrated in the project development, what policy initiatives and interventions were taken to maximize impact and the lessons learned, from South Africa’s science policy perspective, during the early phases of the development of the SKA.
    DOI: 10.1787/04438223-en
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  • 70
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
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  • 71
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
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  • 73
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    SME Policy Index: Eastern Partner Countries 2024 : Building Resilience in Challenging Times (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264750456 , 9789264514225 , 9789264956445
    Language: English
    Pages: 1 Online-Ressource (452 p.) , 21 x 28cm.
    Series Statement: SME Policy Index
    Keywords: Industry and Services ; Environment ; Development ; Armenia ; Azerbaijan ; Georgia ; Moldova, Republic of ; Ukraine
    Abstract: The SME Policy Index: Eastern Partner Countries 2024 – Building resilience in challenging times is a unique benchmarking tool to assess and monitor progress in the design and implementation of SME policies against EU and international best practice. It embraces the priorities laid out in the European Union’s SME Strategy for a sustainable and digital Europe and is structured around the ten principles of the Small Business Act for Europe, which provide a wide range of measures to guide the design and implementation of SME policies. This report marks the fourth edition in this series, following assessments in 2012, 2016, and 2020. It tracks progress made since 2020 and offers the latest key findings on SME development and related policies in the countries of the Eastern Partnership (EaP). It also identifies emerging challenges affecting SMEs in the region and provides recommendations to address them. The 2024 edition benefits from an updated methodology that also offers a deeper analysis of policies to support the digital transformation of SMEs.
    DOI: 10.1787/3197420e-en
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  • 74
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    The Space Economy in Figures : Responding to Global Challenges (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264624795 , 9789264479197 , 9789264431959
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Keywords: Industry and Services ; Science and Technology
    Abstract: Efforts to respond to global challenges have greatly benefited from space technologies that are more advanced, perform more efficiently and are operating at greater scale than ever before. But as the challenges facing society grow and intensify, questions arise as to whether the space sector can continue to deliver on its promise. Reaping the full benefits of what space activities have to offer will require substantial and targeted government action. Key priorities include maintaining the continuity and quality of government civilian missions, levelling the playing field for private actors entering the market, and securing the orbital environment for future generations. This edition of the Space Economy in Figures delves into these topics, drawing from both established and novel economic and policy data sources.
    DOI: 10.1787/fa5494aa-en
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  • 75
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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  • 76
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    Decoding agricultural tariffs : A practical guide on databases with preferential tariffs in agriculture (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.191
    Keywords: Agriculture and Food ; Trade
    Abstract: Regional Trade Agreements (RTAs) have become the major route for countries to reduce trade barriers and open new markets. To fully assess the current state of market opening for agricultural products and examine the potential impacts of RTAs, access to up-to-date and consistent information on preferential tariffs is crucial. There are multiple databases that collect information on preferential tariffs; however, it is not always easy to identify how these databases differ in terms of their data collection, treatment and representation, nor which database is the most appropriate for a specific type of analysis. This practical guide aims to help trade negotiators, policy makers, researchers, and private sector actors to identify which international or national database to use for their analysis of preferential tariffs on agricultural products.
    DOI: 10.1787/143e195b-en
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    How the green and digital transitions are reshaping the automotive ecosystem (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.144
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: The automotive sector is important across OECD countries in terms of value-added and R&D, but is also heavily affected by the green and the digital transformations. This paper offers a novel and holistic view of the automotive sector and its surrounding ecosystem based on a combination of Inter-Country Input-Output (ICIO) tables, patent data, mergers and acquisitions (M&A) transactions, cross-country micro-distributed data and firm-level balance sheet data. It identifies the boundaries of this industrial ecosystem including connected sectors (e.g. upstream and downstream) as well as knowledge and technology providers (e.g. universities or the digital industry). The paper documents emerging trends at the geographical and technological levels and provides a comprehensive assessment of the ecosystem’s changing microstructure, with a growing role of young and digital-intensive companies. Finally, it provides recommendations for effective public policies to support the automotive ecosystem, with a focus on innovation, competition and the growth of young firms.
    DOI: 10.1787/f1874cab-en
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  • 78
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
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    Policy Toolkit for Strengthening FDI and SME Linkages (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264476417 , 9789264527607 , 9789264551015
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; KMU ; OECD-Staaten ; EU-Staaten ; Finance and Investment ; Industry and Services
    Abstract: Strengthening linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) is important to boost productivity and innovation across countries and regions in the OECD and beyond. This policy toolkit offers policy advice to national and subnational governments on how to increase knowledge and technology benefits from FDI on domestic SMEs and the local economy. It presents a conceptual framework for understanding the main enabling conditions and diffusion channels of FDI-SME linkages and spillovers, and a set of diagnostic tools to assess the spillover potential. It also provides an assessment tool for policy and institutional frameworks enabling FDI-SME linkages. This toolkit benefits from insights of a pilot mapping of policy initiatives across the 27 EU Member States, which are described in the second part of the report.
    DOI: 10.1787/688bde9a-en
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  • 80
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
    DOI: 10.1787/6fd9ab78-en
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  • 81
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    Policies to strengthen the resilience of global value chains : Empirical evidence from the COVID-19 shock (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.141
    Keywords: Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: Widespread supply disruptions in the wake of the COVID-19 pandemic and the Russian Federation’s large-scale aggression against Ukraine have raised concerns among policy makers that globalised value chains expose domestic production to shocks from abroad. This paper uses new indicators of global value chain dependencies and exogenous pandemic shocks to econometrically estimate the effects of supply disruptions abroad on domestic output. The results suggest that the adverse effects of supply disruptions are particularly large when concentration of supplying countries and supplying firms is high. Counterfactual simulations of the econometric model suggest that diversification of suppliers would have sizeable benefits in terms of shielding domestic production against country-specific supply shocks, with partial onshoring of production having only small additional benefits. Technological innovation that reduces foreign dependencies, such as the substitution of renewable energies for fossil fuels, can have similar benefits as diversification.
    DOI: 10.1787/fd82abd4-en
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  • 82
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    Who pays for higher carbon prices? : Illustration for Lithuania and a research agenda (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.283
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Abstract: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
    DOI: 10.1787/8f16f3d8-en
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  • 83
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    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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  • 84
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    Global value chain dependencies under the magnifying glass (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.142
    Keywords: Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: Policy makers are increasingly grappling with the stability implications of global value chains (GVCs), as widespread supply shortages following the COVID-19 pandemic and the Russian Federation’s large-scale aggression against Ukraine have disrupted the economic recovery and contributed to high inflation. This paper provides a tool to assess vulnerabilities in GVCs by drawing a detailed map of dependencies based on new indicators constructed from the OECD Inter-Country Input-Output tables. The key findings are as follows. First, GVC dependencies increase with both the size of foreign exposures and the length of foreign value chains. Second, in some industries, such as the automotive and ICT industries, vulnerabilities from high GVC dependence are amplified by high geographic concentration of suppliers or buyers. Third, the People’s Republic of China is the most critical choke point in GVCs across a broad range of industries, both as a dominant supplier and as a dominant buyer.
    DOI: 10.1787/b2489065-en
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    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
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  • 86
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    Risks of Illicit Trade in Counterfeits to Small and Medium-Sized Firms (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681606 , 9789264875579 , 9789264564671
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Produktpiraterie ; Wirkungsanalyse ; KMU ; OECD-Staaten ; Social Issues/Migration/Health ; Trade ; Industry and Services ; Governance
    Abstract: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. This study looks at damages caused by illicit trade in counterfeits to small and medium-sized enterprises. The robust evidence on the magnitude, scope and trends of this risk informs policy makers about the need to include anti-counterfeiting elements in policy packages designed to support SMEs.
    DOI: 10.1787/fa6d5089-en
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    Subsidies to the steel industry : Insights from the OECD data collection (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.147
    Keywords: Stahlindustrie ; Subvention ; OECD-Staaten ; Welt ; Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: This report analyses subsidies provided to steel producers by examining firm-level data from the Organisation for Economic Co-operation and Development (OECD) and conducting desk research. It reveals that subsidy trends persist even in the face of existing overcapacity. Between 2008 and 2020, steel companies in partner economies obtained an average of 10.7 times more subsidies per crude steel production capacity unit than their counterparts in OECD countries. These subsidies took the form of cash grants, cash awards, and cost reimbursements. The report also finds that the national context significantly influences a jurisdiction's inclination to support its steel sector and the transparency of such subsidies. Some jurisdictions have prioritised the growth of their domestic steel industry by establishing firm goals for crude steel production, export, or concentration. Meanwhile, others have engaged in international collaboration to address global challenges related to the decarbonisation of the steel industry.
    DOI: 10.1787/06e7c89b-en
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  • 88
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    Fostering agricultural and rural policy dialogue (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.197
    Keywords: Agriculture and Food ; Urban, Rural and Regional Development
    Abstract: Agricultural and rural policies can benefit from potential synergies when designed correctly. Broadly speaking, agricultural policies target farms and food production, while rural policies focus on ensuring the development of a territory and the well-being of the rural population. Despite these differences, both policies are often applied within the same territory and share a growing interest in improving environmental sustainability and adapting to climate change, as well as improving inclusiveness, food security and nutrition, and increasing productivity and innovation. This paper calls for a constructive dialogue on policies and processes to enhance the synergies and coherence in policy advice, and helping to resolve possible trade-offs between agricultural and rural policies. There are many opportunities to build on potential synergies, including on the role of agriculture in structural change in rural areas, on diversifying farm and rural economies, and on ensuring environmental sustainability.
    DOI: 10.1787/d36fcbad-en
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  • 89
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    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
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  • 90
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
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  • 91
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    Costs, benefits and effectiveness of remote audits for international food safety (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.196
    Keywords: Agriculture and Food
    Abstract: Remote audits enabled international food trade to continue despite the severe COVID-19 pandemic disruptions, but what is their role in the future? Based on case studies and an OECD survey, this report examines the cost, benefits and effectiveness of remote audits. The analysis reveals that key benefits include lower travel expenses, reduced emissions footprints, more flexible use of time, and opportunities to train and involve more staff. There were nevertheless major drawbacks, including limitations to gather audit evidence, a heavy additional burden of preparation time, internet connectivity issues, and the lack of interpersonal engagement. In general, most stakeholders consider remote audits to be less effective than on-site audits, particularly for those of regulatory systems or for the physical auditing of establishments. This report highlights the need to harmonise the terminology in this area of work, and to develop practical guidelines on how and when to conduct remote audits.
    DOI: 10.1787/fef97106-en
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  • 92
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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  • 93
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    SMEs in the era of hybrid retail : Evidence from an OECD D4SME survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.41
    Keywords: KMU ; Einzelhandel ; Online-Handel ; OECD-Staaten ; Economics ; Industry and Services
    Abstract: Digitalisation has triggered a profound transformation of the retail sector, primarily composed of SMEs. While retail businesses are embracing more hybrid practices of managing online and brick-and-mortar channels, getting more traditional SME retailers fit for the hybrid era could open up new opportunities, with far reaching implications on the local economy. Through a novel survey conducted in six OECD countries (France, Germany, Italy, Japan, Korea, and Spain) in co-operation with e-commerce platforms, this report provides new insights to better understand retail SMEs’ perceived advantages and challenges of operating online sales through these platforms, with a particular spotlight on hybrid SME retailers.
    DOI: 10.1787/882f30b0-en
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  • 94
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    How Green is Household Behaviour? : Sustainable Choices in a Time of Interlocking Crises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Keywords: Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Abstract: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
    DOI: 10.1787/2bbbb663-en
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  • 95
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    Unlocking the potential of teleworking to address labour shortages in the Ems-Achse, Germany (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/18
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Germany
    Abstract: In the north-western corner of Germany, the Ems-Achse, a rural region, has witnessed a decade of economic growth. This growth has exacerbated labour shortages, primarily due to an aging population and the outmigration of youth. Acknowledging the potential of teleworking, regional stakeholders aim to explore its capacity to address labour gaps and attract a broader talent pool. This paper delves into three main dimensions for harnessing teleworking's potential: activating individuals who are not currently seeking employment, expanding the talent pool to include surrounding areas, and attracting workers from congested urban areas or overseas. To facilitate successful teleworking, the region can bolster its high-speed internet infrastructure, promote a culture of flexibility in management and nurture digital skills. Additionally, increasing opportunities for higher education, improving public transportation and enhancing international accessibility could help profile the Ems-Achse as an attractive hub for teleworkers.
    DOI: 10.1787/ea8dc114-en
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  • 96
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    What is the social and solidarity economy? A review of concepts (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/13
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Produced as part of the OECD Global Action on Promoting Social and Solidarity Economy Ecosystems, funded by the European Union's Foreign Partnership Instrument, this paper provides a framework to clarify the core notions of the social and solidarity economy, along with social economy, social enterprise, social innovation and other related notions. The objective is to explain what they are and understand how these notions have evolved in recent decades. It also aims to capture and document the great diversity within social and solidarity economy organisations in terms of purposes, legal entities, business models and practices to help better characterise the "population" of social and solidarity economy entities.
    DOI: 10.1787/dbc7878d-en
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  • 97
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    Developing food labels for improved health outcomes : Insights into simplified nutrition labelling policies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.203
    Keywords: Agriculture and Food
    Abstract: Simplified nutrition labelling policies provide supplementary nutritional information in an easy-to-understand label displayed on food products at the front-of-pack. Forty-four countries have introduced these types of labelling schemes with a view to promoting positive public health outcomes. Preliminary insights on the impact of these schemes show that they can influence reformulation efforts by the food industry as well as consumers' purchasing decisions. The schemes differ, however, across several dimensions including implementation methods (voluntary or mandatory), the extent to which they provide consumers with nutrient information versus nutrition advice, the conveyed message, targeted products, design and appearance, and accompanying national policy mix. Their rapid proliferation across the world has led to a diversity of schemes which can have implications for private sector decisions and trade. Mechanisms to improve the availability of information and reduce administrative hurdles should be considered in order to improve the integration and use of such schemes, and to facilitate trade. Improving consistency across the nutrient criteria that underpin the different schemes could be considered when reviews are undertaken, especially at the regional level.
    DOI: 10.1787/c1f4d81d-en
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  • 98
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    The Future of Rural Manufacturing (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264572225 , 9789264361850 , 9789264433472
    Language: English
    Pages: 1 Online-Ressource (182 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Ländliche Industrie ; Slowenien ; Deutschland ; Italien ; Frankreich ; Ländlicher Raum ; Economics ; Urban, Rural and Regional Development ; Industry and Services ; Governance
    Abstract: The Future of Rural Manufacturing provides insights on the transformations that have occurred in manufacturing across rural regions in recent decades. It describes opportunities and challenges in this context, highlighting those relating to climate and demographic change and digitalisation, as well as shifting patterns in globalisation. With support from the European Commission, the project combines a wide range of both quantitative and qualitative analysis. The former examines broad trends in manufacturing performance across OECD rural (TL3) regions between 2000 and 2019, with deeper dives that draw on more granular microdata in 14 OECD countries. Case studies were conducted across 12 regions in Slovenia, Germany, Italy, and France. They comprised interviews with over 300 local, regional, and national actors across government, private sector, universities, research institutes, NGOs and non-profit community organisations. The project also benefited from foresight and futures workshops conducted in January and July 2022 with experts and policymakers across OECD countries.
    DOI: 10.1787/e065530c-en
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  • 99
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    Promoting internationalisation of the social and solidarity economy : From local to global (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/12
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Building on strong local roots to address local development challenges, many social and solidarity economy (SSE) entities are increasingly extending their operations internationally. By responding to international social and environmental challenges, SSE entities can help make global value chains more inclusive and sustainable. With the pursuit of a social mission and participatory governance at the core of their operations, SSE entities adopt specific approaches to internationalise their presence. Some internationalise to scale their impact to reach more people and areas, while some do so to deepen their impact on existing target groups by leveraging resources internationally. This paper analyses what SSE internationalisation involves and its specific drivers (chapter 1), trends in SSE internationalisation (chapter 2), competitive advantages and barriers of the SSE for internationalisation (chapter 3), and actionable areas for policy makers to promote its internationalisation (chapter 4).
    DOI: 10.1787/7287db10-en
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  • 100
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.65
    Keywords: Employment ; Taxation
    Abstract: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
    DOI: 10.1787/04f8d936-en
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